Deemed cancellation of GST registration: cancellation under central GST automatically aligns with state GST registration status. Cancellation of registration under one GST Act is deemed to be cancellation under the other Act; a cancellation under the CGST Act operates as a cancellation under the SGST Act pursuant to the deeming provision in Section 21(6), producing a reciprocal registration effect across central and state GST regimes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed cancellation of GST registration: cancellation under central GST automatically aligns with state GST registration status.
Cancellation of registration under one GST Act is deemed to be cancellation under the other Act; a cancellation under the CGST Act operates as a cancellation under the SGST Act pursuant to the deeming provision in Section 21(6), producing a reciprocal registration effect across central and state GST regimes.
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